{"data":{"id":"us-ca/rtc-38612","jurisdiction":"us-ca","citation":"RTC § 38612","heading":"","body":"No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed pursuant to Article 1 (commencing with Section 38601).","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 18.5. TIMBER YIELD TAX [38101. - 38908.]","CHAPTER 7. Overpayments and Refunds [38601. - 38631.]","ARTICLE 2. Suit for Refund [38611. - 38617.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5f95eeba2ac5a576e6dd960ab52642fdf0f5d2c6d53cc5b5a51f8c93201d3db0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-38611","next":"us-ca/rtc-38613"},"notice":"GroundRules: Original legal text. Not legal advice."}